Broadway Cab LLC v. EMPLOYMENT DEPARTMENT

Petitioner Broadway Cab LLC (Broadway) seeks judicial review of an administrative law judge’s (AL J’s) final order affirming a tax assessment issued by the Employment Department. In the challenged order, the ALJ determined that Broadway, a taxicab company, had employed taxicab drivers and that the drivers’ compensation was therefore subject to unemployment insurance tax, which Broadway had not paid. On review, Broadway contends that it was not required to pay unemployment insurance tax for two reasons. First, Broadway argues that its drivers did not perform services “for remuneration” during…